OTC: GSMT
Global-Smart.Tech Inc.CIK 0001940243 · SIC 6199 · Finance Services
Global-Smart.Tech Inc. (“the Company”, “we”, “us” or “our”) was incorporated on April 15, 2022 under the laws of the State of Wyoming United States of America. We provide cloud rendering services, operating an advanced platform designed for 3D interior designers and visualization professionals. The… About this business →
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Latest financial statements
From 10-K filed Aug 13, 2026 (period ending May 31, 2026). SEC XBRL (companyfacts) — not generated by the model.
Consolidated Statements of Operations
| Description | Year ended May 31, 2026 | Year ended May 31, 2025 | Year ended May 31, 2024 |
|---|---|---|---|
| Revenue: | |||
| Total revenue / net sales | 79,156 | 6,868 | |
| Operating expenses: | |||
| General and administrative | 65,285 | 27,532 | |
| Total operating expenses | 182,924 | 131,242 | 91,409 |
| Operating income | (103,768) | (124,374) | (91,409) |
| Net income | (103,768) | (124,374) | (91,409) |
| Basic earnings per share | (0.02) | (0.02) | (0.02) |
Consolidated Balance Sheets
| Description | May 31, 2026 | May 31, 2025 |
|---|---|---|
| Current assets: | ||
| Cash and equivalents | 81.00 | 12,943 |
| Accounts receivable, net | — | — |
| Prepaid expenses and other current assets | 9,100 | 18,295 |
| Total current assets | 9,181 | 31,238 |
| Property, plant and equipment, net | 113,718 | 186,516 |
| TOTAL ASSETS | 124,649 | 220,904 |
| Current liabilities: | ||
| Deferred revenue, current | 4,000 | |
| Other current liabilities | 459,975 | 455,665 |
| Total current liabilities | 459,975 | 459,665 |
| Total liabilities | 459,975 | 459,665 |
| Shareholders' equity: | ||
| Common stock | 6,135 | 5,895 |
| Capital in excess of stated value | 32,909 | 25,946 |
| Retained earnings (deficit) | (374,373) | (270,605) |
| Total shareholders' equity | (335,326) | (238,761) |
| TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY | 124,649 | 220,904 |
Consolidated Statements of Cash Flows
| Description | Year ended May 31, 2026 | Year ended May 31, 2025 |
|---|---|---|
| Operating Activities: | ||
| Net cash from operating activities | (24,375) | (38,922) |
| Financing Activities: | ||
| Net cash from financing activities | 11,513 | 51,865 |
| Net increase/(decrease) in cash | (12,862) | 12,943 |
Amounts in USD as reported; EPS as reported. Line labels are presentation-friendly mappings of filer XBRL tags — not a re-audit of the full statements. Use EDGAR for interactive notes and detail. Interactive statements & notes on EDGAR ↗
About Global-Smart.Tech Inc.
Source: Item 1 (Business) from the 10-K filed August 13, 2026. Description as filed by the company with the SEC.
ITEM 1.
Business
General
information about our Company
Global-Smart.Tech Inc. (“the Company”, “we”, “us” or “our”) was incorporated on April
15, 2022 under the laws of the State of Wyoming United States of America. We provide cloud rendering services, operating an advanced platform
designed for 3D interior designers and visualization professionals. The platform leverages graphics processing units (“GPUs”)
to support rendering workflows and improve processing efficiency. Our website is located at https://global-smart.tech.
Plan of Operations
The Company’s business
model centers on cloud rendering services. The Company intends to support future revenue growth by increasing available rendering capacity,
enhancing its platform’s functionality, and continuing to market its services to 3D interior designers, visualization professionals,
and other potential users. As customer demand and platform utilization increase, the Company expects to generate additional revenue from
the sale of rendering capacity. However, the Company’s ability to achieve sustained revenue growth and profitability will depend
on customer adoption, operating costs, access to sufficient computing resources, and the availability of additional financing, if required.
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Monetization Strategy
We generate revenue primarily
through the sale of pricing plans for our cloud rendering services, which are provided through our online platform. Clients initiate a
project request by contacting our team via the “Contacts” section of our website (https://global-smart.tech/contacts/). Following
this initial contact, clients are required to submit a link to their project files stored in a cloud-based storage service.
Read full description ↓
Once the files are received,
our specialists conduct a comprehensive evaluation of the project. This includes analyzing the file contents, assessing data volume, scene
complexity, and necessary rendering parameters. Based on this assessment, we recommend the most suitable pricing plan that aligns with
the project’s technical requirements and the client’s needs.
Our pricing plans vary based
on the number of video cards (10, 25, or 40 GPUs) allocated to the rendering process, as well as the estimated rendering time, which starts
at a minimum of 5 hours. Upon acceptance of the quote, the client proceeds with payment. Following receipt of payment in full, the rendering
process commences. The completed project is then delivered to the client via the email address provided in their initial request.
This consultative and tailored
workflow enables us to efficiently allocate computing resources and deliver high-quality output while ensuring transparency in pricing
and service terms.
Our primary target customers
include 3D interior designers and visualizers in the design industry. We aim to offer a range of flexible and competitive pricing options
to attract clients and maximize revenue potential. This revenue stream is a key driver of our financial growth and sustainability in the
foreseeable future.
Marketing
As part of its future growth
initiatives, the Company intends to evaluate online marketing as a primary strategy for attracting new users and increasing awareness
of its cloud rendering services.
Employees
As of May 31, 2026, the Company had
one employee, Yehor Rodin, President, CEO, Treasurer, Secretary, Director, and two independent directors, Genismarlon Da Silva Nunes,
and Leonel Agustin Peleriti, who are not considered employees. The Company may consider hiring more employees if the need arises.
Offices
Our current registered office
is located at Kava b.b., 85320 Tivat, Montenegro. Our telephone number is +12052165924.
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